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International dealings schedule (IDS)

See International dealings schedule instructions on the ATO website for further information, or e-mail the ATO at

The international dealings schedule (IDS) applies only to those companies, trusts and partnerships having International related party dealings/transfer pricing where:

  • the aggregate amount of those transaction or dealing were more than $2 million
  • they had overseas branch operations or direct or indirect interest in a foreign trust, foreign company, controlled foreign entity or transferor trust
  • the thin capitalisation provisions affected them.

The IDS is made up of 7 sections.

ATO changes from 1 July 2018

Section A: International related party dealings

  • 2a—Is the total of your international related dealings over $2 million?
  • 2b—Are you a small business entity, not a significant global entity and your international related party dealings do not exceed 50% of your current aggregated turnover?
  • 13f—Did you provide any of the following for no payment or a non-monetary payment, or receive any of the following for a non-monetary payment to/from an international related party?

Section B: Financial arrangements new questions

  • 19a—Did you have a financial arrangement for the purposes of Division 230 that did not give rise to a debt interest for the purposes of Division 974?

Section C: Interests in foreign entities

  • 21f—Did you exclude tainted interest income from the passive income of a CFC which was an AFI subsidiary?
  • 22a—Specify the gross revenue included in the gross turnover of your CFCs that have satisfied the activity income test.
  • 22b—Specify the gross revenue included in the gross turnover of your CFCs that have not satisfied the active income test.

Section E—Financial Services Entities - New Item

  • 40d—Did you have amounts denied under section 160ZZZL of the ITAA 1936?

Section G—Hybrid Mismatches - NEW Section comprises:

  • Items 45 to 51
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